Paul Robarge, an Internal Revenue Service agent, said he listened for weeks to taped calls Rickey Brownlee made from the Federal Detention Center in Miami.

Robarge testified that Brownlee needed a legitimate person to pay his attorney's fees. So, it was agreed that Martin would write the check and receive cash from Brownlee, he said.

Jurors heard excerpts from 1998 phone calls between Brownlee and Sam Wilson. Martin was on some of the tapes as part of a third-party conference call, which Robarge said is not allowed on prison phone calls.

In one of the calls between Brownlee and Wilson, they talk about the need to find someone to write a check for legal fees. Brownlee would provide the actual cash behind the check.